PHOENIX POULTRY Vs. STATE OF M P

JUDGEMENT

(1.) In these writ petitions, common question has arisen for consideration hence, they are being decided by this common order.

(2.) In W. P. No. 12502/2006 M/s Phoenix Poultry vs. State of Madhya Pradesh and others, assessment order dated 31-12-2004 passed by Assistant Commissioner of Commercial Tax, Jabalpur and order dated 12-1-2006 passed in Revision Case No. 189/R/05 passed by Additional Commissioner of Commercial Tax, Jabalpur have been assailed.

(3.) Petitioner in W.P. No. 12502/2006 has submitted that petitioner is a proprietory concern runs hatchery business wherein by way of biological process, the chicks are produced. These chicks are known as commercial flocks. For the purpose of keeping alive the parental mother (birds), they are fed with poultry feed made of ingredients as maize, dry fish, kodha and waste soyabeen. For the aforesaid purpose, the petitioner purchases poultry ingredients from various dealers engaged to lead business in Madhya Pradesh and others outside States. The said feed is fed to the parental mother birds. Poultry ingredients are not used in any way for feeding new born one day chicks, hence, the petitioner's case does not come under the purview of consumption or use of such goods referred to in section 3(1 )(b) of the Entry Tax Act, 1976. The Assistant Commissioner of Commercial Taxes, Jabalpur passed the assessment order holding the petitioner liable for payment of entry tax to the extent of Rs. 38,09,198/- which includes tax on plant and machinery and poultry feed ingredients. Interest has also been imposed. Aggrieved by the same, a revision was preferred and the same has been dismissed hence, the present petitions have been preferred.